Withdrawal of appeal granted with liberty to challenge tribunal order before the jurisdictional High Court.

The Appellant (Revenue Department) filed a series of tax appeals (TAXC Nos. 145, 148, 141, 150, 149, 143, 144, and 147 of 2025) before the High Court of Chhattisgarh at Bilaspur.

These appeals challenged an order dated 26.12.2024 passed by the Income Tax Appellate Tribunal (ITAT), Nagpur.

During the hearing, the counsel for the Appellant requested permission to withdraw the appeals to file them before the appropriate jurisdictional High Court.

1. Whether the Appellant may be permitted to withdraw the present appeals with liberty to approach the jurisdictional High Court to challenge the ITAT Nagpur order.

The court applied the principle of territorial jurisdiction and the procedural right of a litigant to withdraw a suit or appeal with the court's permission to refile in the correct forum, as per the Code of Civil Procedure and the Income Tax Act, 1961.

The Court noted that the underlying order being challenged was passed by the ITAT sitting in Nagpur.

Consequently, the Appellant sought to move the litigation to the High Court having territorial jurisdiction over that specific Tribunal.

The Court exercised its discretionary power to grant the withdrawal, acknowledging the Appellant’s intent to seek liberty to approach the "jurisdictional High Court" rather than adjudicating the merits of the tax dispute in an potentially improper forum.

The appeals were dismissed as withdrawn with liberty granted to the Appellant to approach the jurisdictional High Court questioning the order dated 26.12.2024 passed by the ITAT, Nagpur.